Fair value accounting and management opportunism on earnings management in banking sector : first evidence
Year of publication: |
2018
|
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Authors: | Tutino, Marco ; Pompili, Marco |
Published in: |
Corporate ownership & control : international scientific journal. - Sumy : Virtus Interpress, ISSN 1727-9232, ZDB-ID 2472114-1. - Vol. 15.2017/2018, 2, p. 59-69
|
Subject: | Fair Value Accounting | Fair Value Hierarchy | Earning Management | Earning Quality | Banking | Fair-Value-Bilanzierung | Fair value accounting | Bilanzpolitik | Accounting policy | Bank | IFRS |
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